Produktdetaljer
Om bidragsyterne
Mervyn King consults and advises on corporate legal issues. He is recognised internationally as an expert on corporate governance and reporting. He sits as an arbitrator and as a mediator. He is a founding member of the Arbitration Foundation of Southern Africa and for some eight years was the South African judge at the ICC International Court of Arbitration in Paris. He has acted as an Inspector of Companies and a Commissioner of Inquiries into the affairs of companies. He is a regular speaker on radio and television talk shows and ran his own television series, King on Governance.
Linda de Beer is an independent non-executive director, serving on the boards of a number of listed companies. She provides reporting and corporate governance advice to various corporates, does mediation on technical reporting, auditing and corporate governance matters, facilitates training and performs expert witness work on these matters. She is an honorary professor (professor in practices) at the University of Johannesburg, South Africa. She previously chaired the Consultative Advisory Group of the International Auditing and Assurance Standards Board and currently serves on the Investor Advisory Group of the Public Company Accounting Oversight Board in the US.
<p>"Mervyn King and Linda de Beer, two highly renowned corporate governance and reporting experts, have asked a very relevant question: Quo Vadis - where to? The question is not only asked to auditors around the globe, but equally to key stakeholders, such as boards of directors and regulators. In clear language the authors describe the history and development of audit until today, followed by an analysis of threats to the future of audit. The liability threat, in particular for the going concern nature of the Big Four audit firms, is a key concern to them. This stems from their analysis of audit as a public interest profession - essential in today's society to the information needs of investors, employees and other stakeholders of both private and public sector entities. The description by King and De Beer of the perspectives ánd challenges to this profession reads like a thriller - and concludes with a call and specific recommendations to all involved for contributing their part to the quality, relevance and continuity of audit. "</p><p>Prof Arnold Schilder – Chairman, International Auditing and Assurance Standards Board</p><p>"A masterful synthesis on the vital role of the audit and a ‘must read’ for directors, audit committees, and anyone interested in the audit. In this wise and readable treatise, King and De Beer tell us where the global audit stands, how we got here, and where we need to go."</p><p>James R. Doty - Former Chairman, Public Company Accounting Oversight Board </p><p>"The auditing profession is at a turning point – gone are the days when historical financial performance was the sole focus of investor interest. Today ICGN members, representing USD $34 trillion, want reliable corporate reporting focusing on intangible drivers which impact a company’s risks opportunities and prospects for the future. This is set within the context of multiple challenges facing the long term sustainability of the auditing profession itself which are outlined in detail by Mervyn and Linda in this book. It is imperative that we safeguard the future of the auditing profession and the vital role they play in assisting the proper oversight of corporate governance, ultimately to preserve and enhance long term corporate value for the benefit of society as a whole."</p><p>Kerrie Waring - Executive Director, International Corporate Governance Network</p><p>"The book underlines the challenges that the audit profession has faced for decades but still struggles to address, including effectively communicating its role in the reporting system, the need for proportionate liability, the need to recruit the best, and the limitations of the accounting system. They conclude on the importance for auditors to embrace the change being experienced by all businesses in both the private and public sectors, and the ability for them to tell their story through Integrated Reporting. Technology is providing the opportunity for them to reengineer their organisations, it is also providing challenges. Whatever the change it must be underpinned by the age old requirement of an auditor: professionalism."</p><p>Charles Tilley, Chairman, Chartered Global Management Accountants Research Foundation </p>
Produktdetaljer
Om bidragsyterne
Mervyn King consults and advises on corporate legal issues. He is recognised internationally as an expert on corporate governance and reporting. He sits as an arbitrator and as a mediator. He is a founding member of the Arbitration Foundation of Southern Africa and for some eight years was the South African judge at the ICC International Court of Arbitration in Paris. He has acted as an Inspector of Companies and a Commissioner of Inquiries into the affairs of companies. He is a regular speaker on radio and television talk shows and ran his own television series, King on Governance.
Linda de Beer is an independent non-executive director, serving on the boards of a number of listed companies. She provides reporting and corporate governance advice to various corporates, does mediation on technical reporting, auditing and corporate governance matters, facilitates training and performs expert witness work on these matters. She is an honorary professor (professor in practices) at the University of Johannesburg, South Africa. She previously chaired the Consultative Advisory Group of the International Auditing and Assurance Standards Board and currently serves on the Investor Advisory Group of the Public Company Accounting Oversight Board in the US.